Research On The Collaborative Management Of Government Investment Project Completion Settlement Audit

Government investment project completion settlement audit is an important part of the project audit.With the number and amount of government investment projects continue to rise,the existing government audit power is increasingly unable to meet the growing demand of audit.In order to solve the contradiction between the audit demand and supply,the government audit authority entrusted social cost consulting organizations to participate in government investment projects completion settlement auditing has been developing rapidly,and gradually become the subject of audit of completion settlement of the construction project of government investment.But in the completion of the settlement audit process,due to the principal-agent relationship and the existence of asymmetric information,as well as related parties of their own economic interestsThe pursuit,often "moral hazard",the audit results distorted,cannot objectively reflect the actual cost of the project,have a great impact on the audit quality.Audit quality is not high,on the one hand,resulting in a lot of auditing disputes,on the other hand,the government audit authority can not accurately evaluate the construction project cost management,audit conclusion inconvincible.Entrusted audit of collaborative management is proposed effective method to solve the problem of the quality audit completion of government investment projects.Through the combination of theory and practice,combined with the principal-agent theory,information asymmetry theory,audit quality theory and collaborative managementThis paper studies the factors that affect the quality of the audit of the completed settlement,and puts forward the way to improve the quality of the entrusted audit by the government audit organizationThis paper uses the principal-agent theory,asymmetric information theory and audit quality to analyze the completion settlement related party relationship and status of government investment projects,starting from the rational economic man as the pursuit of their own interests angle,points out the causes of moral hazard,the adverse impact on the audit quality are discussed from the collaborative application management.The condition of theory and synergy angle for the audit objectives of completion settlement of related party and government organs separate audit requirements,demonstrates the use of collaborative management to improve the feasibility and necessity of audit quality.Based on the analysis on the motivation of collaborative management,established collaborative management model and the model elements and logical relationship are analyzed and explained,and the significance of information communication and incentive of collaborative management goals and how to realize the full demonstration,put forward the government audit institutions through information communication coordination and incentive completion settlement for stakeholders,eliminate information asymmetry,the completion settlement of related party unity to government audit objectives,improve the quality of the completion settlement audit methods.Finally,the Beijing municipal government investment * * * completion of entrusted audit project as an example,makes an empirical study of the collaborative management model is used.The results show that government audit in completion settlement audit commissioned by the thought and method of collaborative management to coordinate the relationship between the parties,the relevant parties will be unified to target completion settlement audit the government objective,to achieve the interests of coordination,eliminate information asymmetry,improve the audit quality.This article from the government audit management perspective,the methods of improving the audit quality were studied,which expands the scope of the past only from the perspective of improving audit units and personnel level of their own business on the quality of the audit,the government audit authority for the completion of the settlement audit for effective management provides a theoretical basis and method of path that is conducive to the government commissioned audit management to scientific development,improve the audit efficiency.